Education Requirements

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The Board contracts with CPA Exam Services (CPAES) for application requirements, intake and processing for Washington's CPA exam applicants. If you have questions regarding meeting the education requirements to be eligible to take the CPA exam, please contact CPAES.

Twenty-four semester hours (thirty-six quarter hours) or the equivalent in accounting subjects of which at least fifteen semester hours must be at the upper level or graduate level (an upper level course is defined as a course that frequently carries completion of a lower level course(s) as a prerequisite). For the purpose of meeting this subsection, individuals will be given 1.5 credits for each 1.0 graduate level credit of accounting courses taken; and

Twenty-four semester hours (thirty-six quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level.

The Board will not recognize accounting concentration credits awarded for "life experience" or similar activities retroactively evaluated and recognized by colleges or universities. This restriction is not intended to apply to internships prospectively approved by colleges or universities.

Education earned from the US or outside of the US

News Flash: Effective October 1, 2014, in an effort to offer “one-stop service” to our applicants for examination or licensure, the Washington State Board of Accountancy approved a recommendation to limit Board recognized evaluation services to only one provider. Evaluations already in process with any of the Board’s previous Recognized Evaluation Service will be considered as long as the evaluation is dated or in process on or before September 30, 2014.